9911796707
TMI Blog2000 (3) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 3994 of 1999, C.W.P. No. 18203 of 1997 - - - Dated:- 29-3-2000 - PATTANAIK G.B., SETHI R.P. AND SHIVARAJ V. PATIL JJ. Mahabir Singh and S.P. Singh Chauhan, Advocates, for the appellants. A. Dholakia, V.S. Chauhan, N. Chaudhry and T. Raja, Advocates, for the respondents. -------------------------------------------------- G.C. GARG, J.- Petitioner is a company registered under the Companies Act, 1956. It is also registered with the Sales Tax Department for manufacture of surgical cotton and sale thereof. The petitioner was assessed to sales tax for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94 vide assessment orders dated October 21, 1991, July 15, 1992, December 8, 1993 and January 16, 1995, annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evisional authority has no jurisdiction to revise the assessment based on information which came into being after the passing of the orders by the assessing authority. The revisional authority in exercise of its power under section 40 of the Haryana General Sales Tax Act, 1973 could examine the legality or impropriety of the orders of assessment in case some illegality was committed by the assessing authority at the time of passing the assessment orders. According to learned counsel, the assessing authority rightly taxed the surgical cotton at the rate of 4 per cent keeping in view the judgment of the Sales Tax Tribunal and there being no illegality in the orders of assessment, the revisional jurisdiction could not be invoked and thus the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the surgical cotton could not have been assessed at the rate of 4 per cent which is prescribed for ordinary cotton and on the other hand should have been assessed at the rate of 8 per cent. In support of this conclusion, the High Court has relied upon an earlier decision of the said court. Mr. Mahabir Singh appearing for the appellants contends that a notice issued could be interfered with by the High Court only if the authority issuing the notice lacks inherent jurisdiction or the condition precedent for issuing of such notice are not indicated in the notice itself. Judged from this angle, the learned counsel contends if the notice that was issued on November 17, 1997 is examined, it cannot be said that there was either any inhere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a plain reading of the aforesaid section, we do not find any fetter on the powers of the revisional authority to issue notice and call for the records of any case whether pending or disposed of by any assessing authority or appellate authority for the purposes of satisfying himself as to the legality or propriety of any order made therein. The power conferred on the revisional authority is wide enough to include a case where the revisional authority feels that the assessing authority committed error in assessing the sale of surgical cotton at 4 per cent though in law it ought to have been assessed at 8 per cent. On the plain language of the aforesaid section and on examining the impugned notice, we are not in a position to come to the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
